HMRC IT Audit 2021-22 EY

EY will provide direct support to NAO for the Digital Financial Audits of HMRC for the audit period 1st April 2021 to 31st March 2022.

EY will work directly with NAO staff and act as members of the NAO Engagement Team.

The scope of work for the engagement as agreed with the NAO Digital Financial Audit team will primarily be to assist in the financial audit of HMRC by auditing the financially relevant applications supporting the material financial statements at HMRC. This will include the performance of IT General Controls audits [covering both SAP and Non-SAP] and application control reviews [in particular supporting PAYE, Self Assessment, Student Loan, Tax Credits & Banking tax streams.]

The audit work performed by EY will be subject to an internal review cycle at EY, with all workpapers being reviewed by the 'Audit Director' (or equivalent) before submission of the workpapers to the Digital Financial Audit team at NAO for their review of the EY's work.